What is straksafskrivning (immediate expensing)?

In short

Straksafskrivning means deducting an asset fully in the year of purchase instead of depreciating it over several years. It applies to small acquisitions up to the annual limit (around DKK 36,000 in 2026) and assets with a lifespan under 3 years.

In practice

The limit applies per asset, but items meant to work together — a PC and a monitor, say — count as one combined asset. Immediate expensing is a tax choice; in the annual report the asset can still be depreciated over several years.

Go deeper: Deductions in a sole proprietorship: what you can write off

Related terms

• Afskrivning (depreciation)
• Fradrag (tax deduction)
• Driftsomkostninger (operating costs)
• See every term in the dictionary

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